Scientific Scope

Information Technology on/for Auditing purposes can be defined as the use of technology to support auditing procedures and to achieve the goals of auditing in any area. Commonly, this research topic is defined as Computer-assisted Audit Tools (CAATs) or Computer-assisted Audit Tools and Techniques, CAATTs. It includes tools to produce working papers, data analysis and extraction to support tests, to predict data behaviour (data mining tools) and to do statistical analysis, sampling, stratification or regression. The most known tools are Generalized Audit Software (GAS). The term Computer-assisted Audit Tools and Techniques (CAATTs) refers also to collaborative approaches and data mining techniques.

Studies on CAATTs’ use and acceptance in the workplace reveal that acceptance is higher in data analysis and extraction tools but low if a relevant expertise is needed on statistical, mathematics or computer science (Kim et al., 2009) to perform some audit procedure. Approaches to mainstream CAATs’ use, propose specific training methods for Audit Tools connected to organizations’ real needs and expectations (Paukowits, 1998). Despite the changing paradigm because of GAS usage and Web 2.0 (Gehrke & Wolf, 2010), there is more to be discovered theoretically and practically.

Since the 1st edition of WICTA, in 2014, new topics were included to gather the trends in the area of ICT for auditing: “Auditing in new contexts: Big Data, Cloud, Mobile Devices and Social Networks”, “Statistical Tools & models for evaluation of financial instruments”, “Internal Controls and ERPs”, “Auditing and Performance Management in the Public Sector”, “CAATTs and IT Governance” and a more broad topic “Audit, Risk and Control in Information Systems”

On WICTA 2018, colleagues around the world will be presenting and discussing the topics, since the Organizing Committee and Programme Committee includes now 22 nationalities and 68 members. This research collaborative community is being developed upon this Workshop’s topics, since this can give researchers opportunity to promote and present the most recent research results, tools and other developments and facilitate the discussion of ongoing work in this area, potentially uniting all the individual research topics and efforts.

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The Organization of the WICTA 2018 is aware of the challenges of Information and Communication Technologies for Auditing purposes. Therefore, this year main aim is a full day Workshop.

Topics

  1. The Role of ICT on Auditing and Computer Assisted Audit Tools (CAATs)
  2. New Trends on Auditing and Challenges on Auditing Profession
  3. Audit, Risk and Control in Information Systems
  4. Fraud Prevention and Anomalies’ Detection: Data Analytics, Data Mining and Text Mining
  5. CAATs and International Audit Standards (ISAs)
  6. Open Source CAATs and Statistical Techniques and Tools
  7. Continuous Auditing and Embedded Audit Modules in ERPs
  8. Auditing in New Contexts: Big Data, Cloud, Mobile Devices and Social Networks
  9. Models for Evaluation of Financial Instruments
  10. Internal Controls and ERPs
  11. Auditing and Performance Management in the Public Sector
  12. Computer-assisted Audit Tools and Technique and IT Governance
  13. Data Requirements, Data Quality and Audit Quality
  14. CAATs in Real Contexts and Spreadsheets as a CAAT: Applications and Examples
  15. Models for CAATs Individual Acceptance

Important Dates

  • Deadline for paper submission: February 25 March 15, 2018
  • Notification of paper acceptance: March 26, 2018
  • Deadline for final versions and conference registration: April 1, 2018
  • Deadline for Workshop final papers delivery to CISTI organizers: April 8, 2018
  • Conference dates: June 13-16, 2018

Paper Submission and Format Guidelines

We invite authors to submit unpublished work resulted from research that present original scientific result, methodological aspects, concepts and approaches. Submitted work must not be not under revision elsewhere. The submissions will be double-blind reviewed on a rolling basis to ensure a rapid decision. Therefore, authors should not include on submissions names and affiliations during the reviewing phase and avoid references in the text that can possibly identify authors. Submissions must be of Full Paper (up to 6 pages). Papers must be written in one of the official conference languages (English, Spanish or Portuguese) and must follow the conference format guidelines. Format guidelines: http://cisti.eu/2017/images/templates.zip . Although submissions shall be done using PDF file format, camera ready versions of the accepted papers must be delivered in MS Word format also. Submissions must be done using EasyChair: https://easychair.org/conferences/?conf=cistiworkshops2018 chosing the appropriate Workshop.

Publication

Regardless of the type of submission, Programme Committee and Organizing Committee may suggest papers to be accepted as full-paper (6 pages), short-paper (4 pages) or poster (2 pages). Workshops full papers will be published in the conference proceedings in specific Workshop chapters. Proceedings will be submitted for indexation by ISI Thomson, SCOPUS, INSPEC and Google Scholar. Detailed and up-to-date information may be found at CISTI 2018 website. Published full and short papers will be sent to EI, IEEE XPlore, INSPEC, ISI, SCOPUS and Google Scholar. Poster papers and company papers will be sent to EBSCO and EI. Authors of accepted papers must register for the workshop to have papers published in the proceedings.

Workshop Organizing Committee

Isabel Pedrosa, ISCAC-IPC, PT (This email address is being protected from spambots. You need JavaScript enabled to view it.)

Francisco Valencia Duque, Universidad Nacional de Colombia, CO, (This email address is being protected from spambots. You need JavaScript enabled to view it.) Louis Smidt, Tshwane University of Technology, ZA, (This email address is being protected from spambots. You need JavaScript enabled to view it.)

Rui Pedro Marques, ISCAA, Universidade de Aveiro, PT (This email address is being protected from spambots. You need JavaScript enabled to view it.)

Raul Laureano, Instituto Universitário de Lisboa (ISCTE-IUL), PT,This email address is being protected from spambots. You need JavaScript enabled to view it. Carlos J. Costa, ISEG, Universidade de Lisboa, PT, This email address is being protected from spambots. You need JavaScript enabled to view it.

Provisional Program Committee (to be extended)

 Aidi Ahmi, Universiti Utara Malaysia, MY

 Alexandre Silva, ISCAC-IPC, PT

 Ana Zorio Grima, Universidad de Valencia, ES

 Ann Svensson, University West, Trollhättan, SE

 Arif Onan, Hacettepe University, TR

 Bruno Horta Soares, GOVaAS.com, ISACA Lisbon Chapter, PT

 Carlos J. Costa, ISEG, Universidade de Lisboa, PT

 Carlos Barros, ISCAC-IPC, PT

 Carlos Santos, ISCAA, Universidade de Aveiro, PT

 Cláudio Pais, Instituto Universitário de Lisboa (ISCTE-IUL), PT

 Daniel Taborda, Universidade de Coimbra, PT

 Deepa Chavan, Mittal Institute of Management, IT & Research, IN

 Deniz Appelbaum, Montclair State University, USA

 Dessalegn Mihret, University Australia, AU

 Dharma Tintri Ediraras, Gunadarma University, ID

 Elcelina Silva, Universidade de Cabo Verde, CV

 Eva Johansson, University West, SE

 Evelio Hernández Pascual, UAGRM, BO

 Enrique Bónson, Universidad de Huelva, ES

 Fátima Geada, Instituto Português de Auditoria Interna, PT

 Fernanda Alberto, ISCAC-IPC, PT

 Filipe Pontes, OBEGEF (Observatório de Economia e Gestão da Fraude), IPAI, PT

 Filipe de Sá-Soares, Universidade do Minho, PT

 Francisco Guimarães, Universidade de Évora, PT

 Francisco Lavrador Pires, BetterTech, PT

 Francisco Valencia Duque, Universidad Nacional de Colombia, CO

 Halil Yurdugül, Hacettepe Üniversitesi, TR

 Helena Inácio, Universidade de Aveiro, PT

 Heriberto Suarez, Universidad de Las Palmas de Gran Canaria, ES

 Hotniar Siringoringo, Gunadarma University, ID

 Isabel Pedrosa, ISCAC-IPC, PT

 Isabel Pereira, ESECS-IPL, PT

 Izabela Maciejewska, University of Lodz, PL

 Joanna Hernik, West Pomeranian University of Technology, PL

 John Bolger, ISACA Ireland Chapter, IE

 Jorge Bernardino, DEIS-ISEC, IPC, PT

 Laura Alcaide Muñoz, University of Granada, ES

 Louis Smidt, Tshwane University of Technology, ZA

 Luís Montanha Rebelo, ISACA Lisbon Chapter, IPAI - IIA Portuguese Chapter, PT

 Makarand Upadhyaya, University of Jazan, ZA

 Manuel Pedro Rodríguez Bolívar, Universidad de Granada, ES

 Manuela Aparicio, Instituto Universitário de Lisboa (ISCTE-IUL), PT

 María Antonia García Benau, Universidad de Valencia, ES

 Maria Georgina Morais, IPAI e ISCAC-IPC, PT

 María Hallo, Escuela Politécnica Nacional, Ecuador, EC

 Maria do Rosário Veiga, Instituto Universitário de Lisboa (ISCTE-IUL), PT

 María Teresa Fernández Rodríguez, Universidad de Vigo, ES

 Marius POPA, Academy of Economic Studies, RO

 Miguel Mira da Silva, Instituto Superior Técnico, ISACA Lisbon Chapter, PT

 Miklos A. Vasarhelyi, Rutgers Business School, USA

 Nuno Baptista, WIS4, PT

 Nurettin Simsek, Ankara University, TR

 Paulo Dias, Instituto Universitário de Lisboa (ISCTE-IUL), PT

 Paulo Gomes, ISACA Lisbon Chapter, PT

 Paulo Gomes, IIA Brasil, BR

 Philna Coetzee, Tshwane University of Technology, ZA

 D.P. van der Nest, Tshwane University of Technology, ZA

 Rana Singh, Gulf Medical University, AE

 Raquel Garde Sanchez, University of Granada, ES

 Raul Fernandes, ACRC SROC, PT

 Raul Laureano, Instituto Universitário de Lisboa (ISCTE-IUL, PT

 Rúben Pereira, Instituto Universitário de Lisboa (ISCTE-IUL), PT

 Rui Pedro Marques, ISCAA, Universidade de Aveiro, PT

 Sérgio Pontes, Pontes, Baptista & Associados, SROC, Lda, PT

 Sunder Gee, ZAP Consulting Ltd, CA

 Susana Jorge, University of Coimbra, PT

 Tatiana Antipova, Institute of Certified Specialists, Perm, RU

 Vasa László, Kaposvar University, HU